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Sustainable Disclosure of Receivables in the Enterprise's Integrated Reports
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Author(s): Mariya Shygun (Kyiv National Economic University Named After Vadym Hetman, Ukraine)and Hryhorii Mukhomor (Kyiv National Economic University Named After Vadym Hetman, Ukraine)
Copyright: 2024
Pages: 15
Source title:
Sustainable Investments in Green Finance
Source Author(s)/Editor(s): Sanjay Taneja (Graphic Era University (Deemed), India), Pawan Kumar (Chandigarh University, India), Simon Grima (Department of Insurance, Faculty of Economics Management and Accountancy, University of Malta, Msida, Malta & Faculty of Business, Management and Economics, University of Latvia, Riga, Latvia), Ercan Ozen (Usak University, Turkey)and Kiran Sood (Chitkara Business School, Chitkara University, India & Research Fellow at the Women Researchers Council (WRC) at Azerbaijan State University of Economics (UNEC), Azerbaijan)
DOI: 10.4018/979-8-3693-1388-6.ch013
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Abstract
The possibility of investment and movement of capital between the countries, and the simplification of tax and customs regulations for the expansion of business boundaries strengthen the role and value of non-financial information for stakeholders. The study examines global trends in non-financial reporting, its regulation, and the nature of its use among large and medium-sized enterprises. During the research, it was concluded that the Integrated Report is the most relevant report for a wide range of stakeholders, as evidenced by the active growth in demand for it. At the same time, the Integrated Report should be filled with relevant understandable information and answer key stakeholders` questions. Our research proves that accounts receivable is the important indicator, that makes possible to get an answer about the nature of the enterprise interaction with all types of capital.
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